1602 LAWS OF MARYLAND. [CH. 744

taxes levied upon motor vehicles in Baltimore City and
the several Counties and in certain incorporated towns
of the State before markers, certificates of registration,
or titles for motor vehicles may be issued, and including
certain other incorporated towns within the provisions
of said sections.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 183 of Article 56 of the Annotated
Code of Maryland (1935 Supplement), title "Licenses, "
subtitle "Motor Vehicles, " subheading "Fees for Registra-
tion of Motor Vehicles, " be and is hereby repealed and re-
enacted with amendments, that Sections 184-184C of said
Article be and they are hereby repealed and that a new
section to be known as Section 184 is hereby enacted, and
all to read as follows:

183. The Commissioner of Motor Vehicles is hereby
authorized and directed to refuse to issue or transfer any
plate or marker, certificate of registration or title for any
motor vehicle unless all taxes due and owing on the
motor vehicle described in the certificate of registration
or title so to be issued or transferred have been paid pro-
vided each motor vehicle is separately assessed apart from
the 'assessment on any other motor vehicle or kind or class
of assessable property and provided the tax to be levied
on such motor vehicle is permitted except in Baltimore
City to be paid separate and apart from the payment of
all other taxes. And it shall be mandatory upon the County
Commissioners to provide for separate assessments and
separate tax bills. This section shall apply only in the
case of taxes becoming due and owing in the year 1939
and thereafter.

184. In addition to the provisions contained in Section
183, with reference to the requirement of the payment of
State and County taxes on motor vehicles, the Commis-
sioner of Motor Vehicles is hereby authorized and directed
to refuse to issue or transfer any plate or marker, certifi-
cate of registration or title, for any motor vehicles owned
by a resident of Brentwood, Hampstead, Betterton, Chester-
town, Rock Hall, Oakland, Brunswick, City of Frederick,
Emmitsburg, East New Market, Easton, Oxford, St.
Michaels, Elkton, Mountain Lake Park, Federalsburg or
Galena, or by a resident of any incorporated town or
city in Allegany, Carroll, Dorchester, Prince George's
or Washington Counties, unless he is satisfied that
all municipal taxes due and owing on the motor vehicle
described in the certificate of registration or title so to be